868 resultados para Rent and Property taxes


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This dissertation explores the political exclusion and reintegration of families and individuals in Córdoba, Argentina during the early nineteenth-century. Part one is an examination of how Federals in Córdoba managed the process of political identification and purge. Federals set up ad hoc institutions that were responsible for targeting political subversives within provincial communities. From 1831 to 1852, Federals managed to target, or “classify,” over 400 individuals and families in various towns and villages as “savage Unitarians,” a political label that meant the certain loss of rights, property, exile, and worse. Federals also sought active participation among “citizens” from all levels of society. Thus, I argue that the process of correctly identifying a “savage Unitarian” in Córdoba was constantly subject to modification at the local level. I also reconstruct the stories of accused families as they struggled to survive the political purges. Many of the families were large landowners and wealthy merchants, confirming that early republican Argentine political struggles were often intra-elite affairs. However, the “classified” individuals and families also represented a variety of socio-economic, ethnic, and racial groups. ^ The second part of this study focuses on families who petitioned Federal authorities for the restitution of rights and property. They proclaimed their loyalty to the “Federal cause,” and often, they had friends and family who could vouch for their claims. These petitions forced Federal authorities to doubt the precision of political identification and re-think how the ideology of Federalism was defined. Authorities granted most requests for repatriation, thereby creating a process of reintegration that included amnesty and restitution. Yet, this system failed to repair the psychological, emotional, materials, and political effects of political purge. Conflicts between society and state led to numerous misunderstandings about what restitution, justice, and reconciliation meant. The new regime's leaders more often denied restitution claims to formerly accused families and individuals, demonstrating that the journey from “savage” to citizen left an indelible imprint on family life in mid-nineteenth century Argentina. ^

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This dissertation is a discourse on the capital market and its interactive framework of acquisition and issuance of financial assets that drive the economy from both sides—investors/lenders and issuers/users of capital assets. My work consists of four essays in financial economics that offer a spectrum of revisions to this significant area of study. The first essay is a delineation of the capital market over the past half a century and major developments on capital markets on issues that pertain to the investor's opportunity set and the corporation's capital-raising availability set. This chapter should have merits on two counts: (i) a comprehensive account of capital markets and return-generating assets and (ii) a backdrop against which I present my findings in Chapters 2 through 4. ^ In Chapter 2, I rework on the Markowitz-Roy-Tobin structure of the efficient frontier and of the Separation Theorem. Starting off with a 2-asset portfolio and extending the paradigm to an n-asset portfolio, I bring out the optimal choice of assets for an investor under constrained utility maximization. In this chapter, I analyze the selection and revision-theoretic construct and bring out optimum choices. The effect of a change in perceived risk or return in the mind of an investor is ascertained on the portfolio composition. ^ Chapter 3 takes a look into corporations that issue market securities. The question of how a corporation decides what kinds of securities it should issue in the marketplace to raise funds brings out the classic value invariance proposition of Modigliani and Miller and fills the gap that existed in the literature for almost half a century. I question the general validity in the classic results of Modigliani and Miller and modify the existing literature on the celebrated value invariance proposition. ^ Chapter 4 takes the Modigliani-Miller regime to its correct prescription in the presence of corporate and personal taxes. I show that Modigliani-Miller's age-old proposition needs corrections and extensions, which I derive. ^ My dissertation overall brings all of these corrections and extensions to the existing literature as my findings, showing that capital markets are in an ever-changing state of necessary revision. ^

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This dissertation analyzes the obstacles against further cooperation in international economic relations. The first essay explains the gradual nature of trade liberalization. I show that existence of asymmetric information between governments provides a sufficient reason for gradualism to exist. Governments prefer starting small to reduce the cost of partner’s betrayal when there is sufficient degree of information asymmetry regarding the partner’s type. Learning about partner’s incentive structure enhances expectations, encouraging governments to increase their current level of cooperation. Specifically, the uninformed government’s subjective belief for the trading partner being good is improved as the partner acts cooperatively. This updated belief, in turn, lowers the subjective probability of future betrayal, enabling further progress in cooperation. The second essay analyzes the relationship between two countries facing two policy dilemmas in an environment with two way goods and capital flows. When issues are independent and countries are symmetric, signing separate agreements for tariffs (Free Trade Agreements-FTA) and for taxes (Tax Treaties-TT) provides the identical level of enforcement as signing a linked agreement. However, linkage can still improve the joint welfare by transferring the slack enforcement power in a case of asymmetric issues or countries. I report non-results in two cases where the policy issues are interconnected due to technological spillover effect of FDI. Moreover, I show that linking the agreements actually reduces enforcement when agreements are linked under a limited punishment rule and policy variables are strategic substitutes. The third essay investigates the welfare/enforcement consequences of linking trade and environmental agreements. In the standard literature, linking the agreements generate non-trivial results only when there is structural relation between the issues. I focus on institutional design of the linkage and show that even if environmental aspects of international trade are negligible linking the agreements might still have some interesting welfare implications under current GATT Rules. Specifically, when traded goods are substitutes in consumption, linking the environmental agreement with trade agreement under the Withdrawal of Equivalent Concession Rule (Article XXVIII) will reduce the enforcement. However, enforcement in environmental issue increases when the same rule is implemented in the absence of linkage.

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Knowledge of crimes that have occurred in hotels has been scares. The authors explore the nature and causes of hotel crimes in a U.S. metropolitan area. Levels of crimes were directly related to size of the hotel, target market of business travelers, access to public transportation, and an unsafe image of the environment surrounding the hotel. Crime prevention programs based on the findings can be developed to protect the safety of guests and property.

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The Florida Everglades is a highly diverse socionatural landscape that historically spanned much of the south Florida peninsula. Today, the Florida Everglades is an iconic but highly contested conservation landscape. It is the site of one of the world's largest publicly funded ecological restoration programs, estimated to cost over $8 billion (U.S. GAO 2007), and it is home to over two million acres of federally protected lands, including the Big Cypress National Preserve and Everglades National Park. However, local people's values, practices and histories overlap and often conflict with the global and eco-centric values linked to Everglades environmental conservation efforts, sparking environmental conflict. My dissertation research examined the cultural politics of nature associated with two Everglades conservation and ecological restoration projects: 1) the creation and stewardship of the Big Cypress National Preserve, and 2) the Tamiami Trail project at the northern boundary of Everglades National Park. Using multiple research methods including ethnographic fieldwork, archival research, participant observation, surveys and semi-structured interviews, I documented how these two projects have shaped environmental claims-making strategies to Everglades nature on the part of environmental NGOs, the National Park Service and local white outdoorsmen. In particular, I examined the emergence of an oppositional white identity called the Gladesmen Culture. My findings include the following: 1) just as different forms of nature are historically produced, contingent and power-laden, so too are different claims to Everglades nature; 2) identity politics are an integral dimension of Everglades environmental conflicts; and 3) the Big Cypress region's history and contemporary conflicts are shaped by the broader political economy of development in south Florida. My dissertation concluded that identity politics, class and property relations have played a key, although not always obvious, role in shaping Everglades history and environmental claims-making, and that they continue to influence contemporary Everglades environmental conflicts.

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Petri Nets are a formal, graphical and executable modeling technique for the specification and analysis of concurrent and distributed systems and have been widely applied in computer science and many other engineering disciplines. Low level Petri nets are simple and useful for modeling control flows but not powerful enough to define data and system functionality. High level Petri nets (HLPNs) have been developed to support data and functionality definitions, such as using complex structured data as tokens and algebraic expressions as transition formulas. Compared to low level Petri nets, HLPNs result in compact system models that are easier to be understood. Therefore, HLPNs are more useful in modeling complex systems. ^ There are two issues in using HLPNs—modeling and analysis. Modeling concerns the abstracting and representing the systems under consideration using HLPNs, and analysis deals with effective ways study the behaviors and properties of the resulting HLPN models. In this dissertation, several modeling and analysis techniques for HLPNs are studied, which are integrated into a framework that is supported by a tool. ^ For modeling, this framework integrates two formal languages: a type of HLPNs called Predicate Transition Net (PrT Net) is used to model a system's behavior and a first-order linear time temporal logic (FOLTL) to specify the system's properties. The main contribution of this dissertation with regard to modeling is to develop a software tool to support the formal modeling capabilities in this framework. ^ For analysis, this framework combines three complementary techniques, simulation, explicit state model checking and bounded model checking (BMC). Simulation is a straightforward and speedy method, but only covers some execution paths in a HLPN model. Explicit state model checking covers all the execution paths but suffers from the state explosion problem. BMC is a tradeoff as it provides a certain level of coverage while more efficient than explicit state model checking. The main contribution of this dissertation with regard to analysis is adapting BMC to analyze HLPN models and integrating the three complementary analysis techniques in a software tool to support the formal analysis capabilities in this framework. ^ The SAMTools developed for this framework in this dissertation integrates three tools: PIPE+ for HLPNs behavioral modeling and simulation, SAMAT for hierarchical structural modeling and property specification, and PIPE+Verifier for behavioral verification.^

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The ability of the United States Air Force (USAF) to sustain a high level of operational ability and readiness is dependent on the proficiency and expertise of its pilots. Recruitment, education, training, and retention of its pilot force are crucial factors in the USAF's attainment of its operational mission: defense of this nation and its allies. Failure of a student pilot during a training program does not only represent a loss of costly training expenditures to the American public, but often consists of loss of human life, aircraft, and property. This research focused on the Air Force Reserve Officer Training Corps' (AFROTC) selection method for student pilots for the light aircraft training (LATR) program. The LATR program is an intense 16 day flight training program that precedes the Air Force's undergraduate pilot training (UPT) program. The study subjects were 265 AFROTC cadets in the LATR program. A variety of independent variables from each subject's higher education curricular background as well as results of preselection tests, participation in varsity athletics, prior flying experience and gender were evaluated against subsequent performance in LATR. Performance was measured by a quantitative performance score developed by this researcher based on 28 graded training factors as well as overall pass or fail of the LATR program. Study results showed participation in university varsity athletics was very significantly and positively related to performance in the LATR program, followed by prior flying experience and to a very slight degree portions of the Air Force Officers Qualifying Test. Not significantly related to success in the LATR program were independent variables such as grade point average, scholastic aptitude test scores, academic major, gender and the AFROTC selection and ranking system.

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From the second half of the twentieth century the state bega n to use exaction beyond your fiscalist character, also as a means of alignment deformities economic and social balance, influencing in different directions, according to economic, social and political policy. It is what is usually called the extrafiscalit y. It is in light of this phenomenon and the constitutional perspective, the present work aims to analyze item IV of article. 8 of Law n. 6.967/96, regulatory Property Tax Vehicle Automotive (property taxes) in the State of Rio Grande do Norte, in view of its possible incompatibility with the principles of the Basic Statute and with international guidelines for protection of the environment The problem of this research is Seated in art. 225 of the Constitution, which provides that everyone has the right to an ecologically balanced environment. From the reading of this standard, extracted it is the responsibility of the state protecting the environment, which requires the adoption of suitable actions to that end. However, we look to state law cited follows th e constitutional path, since it exempts the collection of property taxes automotive vehicles with over 10 years of manufacturing, which could encourage the conservation of a fleet of old vehicles, mostly more polluting and harmful to the environment and hu man health. Would the state legislature oblivious to the constitutional principles and the global trend of environmental preservation? Thus questions whether such an incentive for more polluting vehicles, emitting more gases in the atmosphere. Moreover, th e international community is already moving through important conventions in an attempt to minimize and control global warming and climate change. Predicting the theme in CF/88 demonstrates that the country is no stranger to the issue. Thus, the work is a retelling of Law No. 6.967/96 order to check whether it is compatible with the existing system. The methodology consists of a documentary, deductive, dialectical literature. At the end of the survey, it was found that provide a tax benefit to these vehicle s is encouraged to maintain them in circulation and contribute to the increase in air and noise pollution, in addition to the traffic problems generated. Thus, this potiguar anything standard can be expressed extrafiscality because the medium and long term there is encouragement and worsening environmental problem. Despite the ability to pay clause, but this remission is an affront to legally protected interests. Thus, this device goes in reverse order compared to the values of the legal system and in relat ion to sustainable development. Modern Tax Law should be used as a tool to achieve the purposes collimated by the State, and not otherwise. It was noticed that the vast majority of Brazilian states does not follow this rule, including Mato Grosso and Minas Gerais have no such exemption. Therefore, the RN State does not constitute a model for sustainable public policies, nor example of environmental protection by state law.

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The housing boom recorded in recent years in the city of João Pessoa contributed decisively to the increase in housing supply across the all territory. This advance, however, was accompanied by a significant increase in property prices, which in itself generates enormous expectations on the support of the same medium and long term. From this apparent frame heating the housing market of this Capital. This study empirically examined whether this enhancement configured a typical process of bubble formation between the years 2009 and 2013 in this part of Capital. The empirical price dynamics of the housing market , was based on the indicators of price, rent and cost developed by Bezerra et al. (2013). The results of these local indicators increase the degree of confidence in the hypothesis seen, whatever, that the movement of prices in the main districts of the city of João Pessoa is a real estate bubble

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Almost every community, country and continent is experiencing a form of conflict, war or disaster. These wars have claimed lives, antiquities, heritage materials, contemporary Arts, Galleries, Museums, Archives, Monuments andHeritage sites. The aim of this study is to explore the challenges of safeguarding cultural heritage material during violent conflict in Nigeria bearing in mind the two UNESCO world heritage sites in Nigeria: Sukur kingdom and Osun Oshogbo sacred Grove. The outcome of this study will help the policy makers to address the challenges of safeguarding cultural heritage materials in times of conflicts, bridge the gap on the existing literature concerning the safeguarding of cultural heritage materials in times of conflict and to make a modest contribution to the existing body of knowledge on cultural heritage protection in Nigeria in particular and other parts of the world in general. This study relies on both primary and secondary sources using questionnaire and oral interview to elicit information from selected relevant cultural agencies, journalists and scholars in the field of art and culture. Relevant literature and documents on the challenges of safeguarding and securing of cultural heritage materials during conflicts were reviewed. The data gathered from the questionnaires and the oral interview is presented in frequency tabular form to give precise and comprehensive insight into the study findings. Notable among the challenges were insecurity and lack of professionalism in the field of cultural heritage profession. The study also revealed that governments are not enforcing the global laws and conventions for the protection of cultural heritage materials in times of violent conflict. The communities where these materials are located have little or no knowledge about the import of these materials and do not take part in securing them in the event of conflict. It is crucial that we place high value on heritage materials since they are inextricably linked with our identity and where we come from. It is strongly recommended that Cultural Heritage Institutions should involve as much as possible the local communities living around the sites by creating awareness educating and encouraging them to take ownership of the Sites located within their communities. They must ensure that the site is safeguarded against all forms of threat. Items of heritage value are not often considered in most disaster management plans therefore there is the need to consider heritage as priority just as the protection of lives and property.

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Petri Nets are a formal, graphical and executable modeling technique for the specification and analysis of concurrent and distributed systems and have been widely applied in computer science and many other engineering disciplines. Low level Petri nets are simple and useful for modeling control flows but not powerful enough to define data and system functionality. High level Petri nets (HLPNs) have been developed to support data and functionality definitions, such as using complex structured data as tokens and algebraic expressions as transition formulas. Compared to low level Petri nets, HLPNs result in compact system models that are easier to be understood. Therefore, HLPNs are more useful in modeling complex systems. There are two issues in using HLPNs - modeling and analysis. Modeling concerns the abstracting and representing the systems under consideration using HLPNs, and analysis deals with effective ways study the behaviors and properties of the resulting HLPN models. In this dissertation, several modeling and analysis techniques for HLPNs are studied, which are integrated into a framework that is supported by a tool. For modeling, this framework integrates two formal languages: a type of HLPNs called Predicate Transition Net (PrT Net) is used to model a system's behavior and a first-order linear time temporal logic (FOLTL) to specify the system's properties. The main contribution of this dissertation with regard to modeling is to develop a software tool to support the formal modeling capabilities in this framework. For analysis, this framework combines three complementary techniques, simulation, explicit state model checking and bounded model checking (BMC). Simulation is a straightforward and speedy method, but only covers some execution paths in a HLPN model. Explicit state model checking covers all the execution paths but suffers from the state explosion problem. BMC is a tradeoff as it provides a certain level of coverage while more efficient than explicit state model checking. The main contribution of this dissertation with regard to analysis is adapting BMC to analyze HLPN models and integrating the three complementary analysis techniques in a software tool to support the formal analysis capabilities in this framework. The SAMTools developed for this framework in this dissertation integrates three tools: PIPE+ for HLPNs behavioral modeling and simulation, SAMAT for hierarchical structural modeling and property specification, and PIPE+Verifier for behavioral verification.

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The detailed, rich and diverse Argaric funerary record offers an opportunity to explore social dimensions that usually remain elusive for prehistoric research, such us social rules on kinship rights and obligations, sexual tolerance and the role of funerary practices in preserving the economic and political organization. This paper addresses these topics through an analysis of the social meaning of Argaric double tombs by looking at body treatment and composition of grave goods assemblages according to gender and class affiliation. The Argaric seems to have been a conservative society, scarcely tolerant regarding homosexuality, and willing to celebrate ancestry associated to certain places as a means of asserting residence and property rights.